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IRS postpones effective date of new procedures for consents to disclose

Rev. Proc.
2013-19, issued Wednesday, delays the date that taxpayer consents
to disclose and consents to use tax return information must contain
the mandatory language recently issued in Rev.
Proc. 2013-14. The original effective date of Jan. 14, 2013, has
been moved back to Jan. 1, 2014.

Taxpayer consents to disclose obtained in 2013 may contain the
language issued in Rev. Proc. 2008-35 or the language from Rev. Proc.
2013-14. After Dec. 31, 2013, the mandatory language of Rev. Proc.
2013-14 must be used. The IRS did not reveal why it is pushing back
the effective date.

Rev. Proc. 2013-14, released last December, provides guidance to tax
return preparers about the format and content of taxpayer consents to
disclose and consents to use tax return information, and it modified
the mandatory language required on each taxpayer consent. The guidance
applies to individuals filing a return in the Form 1040 series. The
revenue procedure also lists specific requirements for electronic
signatures when a taxpayer executes an electronic consent to the
disclosure or consent to the use of the taxpayer’s tax return
information. The rules of Rev. Proc. 2013-14 are discussed more fully
in “Mandatory Language
for Consents to Disclose, Use Taxpayer Information Modified.”

TAX NEWS

President Barack Obama signed legislation that retroactively extended more than 50 expired tax provisions for 2014, allowing taxpayers to take advantage of a host of tax incentives during this filing season.

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